DAJA-SC, Information Paper, Subject: Common Errors in Preparation of Public Financial Disclosure Reports (SF 278) (8 August 1997)

Journal of Power and Ethics, January 2001 | Go to article overview

DAJA-SC, Information Paper, Subject: Common Errors in Preparation of Public Financial Disclosure Reports (SF 278) (8 August 1997)


INFORMATION PAPER

DAJA-SC
8 August 1997

SUBJECT: Common Errors in Preparation of Public Financial Disclosure Reports (SF 278)

1. PURPOSE: To identify common errors in SF 278 reports.

2. FACTS:

a. Failure to list the specific name of each mutual fund and money market fund, as opposed to just listing the name of the fund family. For example, "Fidelity" does not sufficiently identify an asset, but "Fidelity Magellan" does.

b. Failure to list underlying assets of an investment or broker's account. All stocks independently traded in a broker's account must be reported even if the broker is making the trades. A statement from the broker may be attached as long as it provides all the information required on the SF 278.

c. Failure to identify the name, location, and nature of business of all nonpublic partnerships, closely-held corporations, and similar private business ventures.

d. Failure to report the assets of a partnership which is not an "excepted investment fund. …

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